Civil Associations Act Article 3

Competent authorities as called in this Act, at the central and provincial level, refer to the Ministry of the Interior; at the municipal level, refer to municipal governments; and at the county (city) level, refer to county (city) governments. However, the target businesses of civil associations shall be directed and supervised by the target business competent authorities.
中文原文 人民團體法第3條
本法所稱主管機關:在中央及省為內政部;在直轄市為直轄市政府;在縣(市)為縣(市)政府。
但其目的事業應受各該事業主管機關之指導、監督。

English translation for reference only; the Chinese text prevails. Not legal advice.